An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate accrual reliability in following of Richardson et al., (2005) model and of stability of accrual. The study covers 74 listed companies on Tehran Stock Exchange during 2005-2009 periods. Also, multiple linear regression models and data investigation method have been used sectional and annual investigation to test research hypotheses. Research findings indicate that audited firms with higher audit quality as compared by audited firms with lower quality have more accrual stability coefficient and finally, they have more accrual reliability.audit quality; auditor size; auditor tenure; accrual reliability.

Relationship between Cultural Values and Professional Commitment and Ethical Ideologies in the Accounting System of Iran

The current study aims to investigate the relationship between cultural values and professional commitment and ethical ideologies in the accounting system of Iran. The cultural values criteria in this study include Power Distance Index (PDI), Uncertainty Avoidance Index (UAI), Individualism (IDV), and Masculinity (MAS). In order to measure the cultural values, the questionnaire of Hofstede (1991); for measuring professional commitment, Clikeman and Hening's (2000) standard questionnaire, and for measuring ethical ideologies, Forsyth's (1980)  ethical position questionnaire is employed. The sample for research includes 115 listed companies on the Tehran Stock Exchange during 2004-2010. In order to testing the hypotheses, the ordinary least squared regression model has been employed. Research findings indicate that variables such as individualism and masculinity have a weak positive relationship with professional commitment, further, idealism and relativism ethical ideologies and the indicator of uncertainty avoidance regarding the future has a weak positive relationship with professional commitment and relativism ideology has a weak negative relationship with idealism ideology. Finally, power distance has a weak positive relationship with professional commitment and idealism ideology have a weak negative relationship with relativism ideology. Also among the variables of cultural values, the masculinity index has the most impact on idealism ideology and the individualism index has the least impact on professional commitment

A k

We investigate the existence of solutions for a k-dimensional system of fractional finite difference equations by using the Kranoselskii’s fixed point theorem. We present an example in order to illustrate our results

The effect of Trans-cutaneous Electrical Nerve Stimulation (TENS) on range of motion and morning stiffness of knee joint on patient with knee osteoarthritis

چکیده: زمینه و هدف: استئوآرتریت شایع ترین بیماری مفصلی است و شایع ترین مفصلی که در این بیماران درگیر می شود مفصل زانو است. شایع ترین علایم این بیماری کاهش دامنه حرکتی و خشکی صبحگاهی مفصل زانو است. هدف ما از این مطالعه تعیین تأثیر تحریک الکتریکی عصب از طریق پوست (TENS)، به عنوان یک روش غیر دارویی، بر دامنه حرکتی و خشکی صبحگاهی مفصل زانو در بیماران مبتلا به استئوآرتریت زانو می باشد. روش بررسی: بررسی حاضر یک مطالعه نیمه تجربی از نوع یک سوکور می باشد که تعداد 57 بیمار مبتلا به استئوآرتریت زانو (29 نفر گروه آزمون و 28 نفرگروه شاهد) به روش تخصیص تصادفی در سال 1384 در درمانگاه روماتولوژی بیمارستان امام خمینی تهران مورد مطالعه قرار گرفتند. طی چهار هفته، هر هفته سه جلسه، به گروه آزمون جریان الکتریکی 100 هرتز، به مدت 20 دقیقه با استفاده از دستگاه TENS داده شد، شدت جریان با توجه به آستانه حسی خود بیماران تنظیم می شد. گروه شاهد هم دارای همین شرایط بود ولی از دستگاه خاموش به عنوان پلاسبو برای آنها استفاده می‌شد. میزان خشکی صبحگاهی و دامنه حرکتی مفصل زانو در جلسه اول، ششم و دوازدهم در هر دو گروه اندازه گیری شد و داده ها با استفاده از آزمون آماری آنالیز واریانس با اندازه گیری مکرر، کروسکال والیس و t مستقل مورد تجزیه و تحلیل قرار گرفتند. یافته ها: میانگین دامنه حرکتی مفصل زانو در گروه آزمون از 26/2±2/82 قبل از مداخله، به 07/3±1/89 پس از شش جلسه مداخله، تغییر نموده و پس از اتمام مداخله این میزان به 52/4±117 افزایش یافت (001/0

A study on relationship between quality of life and employee performance

This paper studies the relationship between quality of life and its eight components with employee performance in general directorate of youth and sport in province of Golestan, Iran. The study uses a questionnaire developed by Walton (1974) [Walton, R. E. (1974). Improving quality of work life. Harvard Business Review, 52(3), 12.] for quality of life and a standard questionnaire named ACHIEVE consists of 25 questions for measuring the performance. Using Spearman correlation test, the study has determined a positive and meaningful relationship between employee performance and eight components of Walton’s model including adequate and fair compensation, safe and healthy working conditions, development of human competencies, growth and security, social integration, constitutionalization and total life space and social reliance

Molecular analysis of the clavulanic acid regulatory gene isolated from an Iranian strain of Streptomyces clavuligerus, PTCC 1709

Objective: The clavulanic acid regulatory gene (claR) is in the clavulanic acid biosynthetic gene cluster that encodes ClaR. This protein is a putative regulator of the late steps of clavulanic acid biosynthesis. The aim of this research is the molecular cloning of claR, isolated from the Iranian strain of Streptomyces clavuligerus (S. clavuligerus). Materials and Methods: In this experimental study, two different strains of S. clavuligerus were used (PTCC 1705 and DSM 738), of which there is no claR sequence record for strain PTCC 1705 in all three main gene banks. The specific designed primers were subjected to a few base modifications for introduction of the recognition sites of BamHI and ClaI. The claR gene was amplified by polymerase chain reaction (PCR) using DNA isolated from S. clavuligerus PTCC 1705. Nested-PCR, restriction fragment length polymorphism (PCR-RFLP), and sequencing were used for molecular analysis of the claR gene. The confirmed claR was subjected to double digestion with BamHI and ClaI. The cut claR was ligated into a pBluescript (pBs) vector and transformed into E. coli. Results: The entire sequence of the isolated claR (Iranian strain) was identified. The presence of the recombinant vector in the transformed colonies was confirmed by the colony-PCR procedure. The correct structure of the recombinant vector, isolated from the transformed E. coli, was confirmed using gel electrophoresis, PCR, and double digestion with restriction enzymes. Conclusion: The constructed recombinant cassette, named pZSclaR, can be regarded as an appropriate tool for site directed mutagenesis and sub-cloning. At this time, claR has been cloned accompanied with its precisely selected promoter so it could be used in expression vectors. Hence the ClaR is known as a putative regulatory protein. The overproduced protein could also be used for other related investigations, such as a mobility shift assa

Study effect of a group-based exercise program on the quality of life in older men and women in 2006-2007

Introduction: The proportion of older adults in the population continues to grow in the developing countries. In addition, persons at or over the age of 60 years have decreased quality of life in geriartrics because of several factors, such as low physical activity and impairment in mobility. This study was performed to assess the effect of group-based exercise program on physical functional independency in order to finally increase the quality of life in older adults. Methods: This quasi-experimental study was conducted in old women and men in 2005-2007. In this study, 50 elderly men and women were randomly divided into two groups experimental (25) and control (25).Group-based exercise program was administrated to the individuals of experimental group for 8 weeks (3 time a week) and subsequently using SF-36 questionnaire, the level of quality of life was measured in the two groups at the beginning and the end of the study. The data was analyzed using manvitni , chi-square and nonparametric tests. Results: Using group-based exercise program, increase in mean level of quality of life in different dimensions physical functional, role functional, pain, general health, emotional well-being, social functional , emotional functional and mental health was statistically significant(p0.01). Conclusion: Our study results showed that use of a regular and prolonged exercise program can increase the level of quality of life in older adults in different dimensions

Association of 757 C/T polymorphismin PRODH gene with Schizophrenia in Iranian population

Evidence is emerging for the association of polymorphisms in PRODH gene and increased risk of schizophrenia. In this project, peripheral blood sampling was obtained from 175 schizophrenia patients that their diseases were confirmed by psychiatrists. 185 healthy individuals were considered as control group. The related tests were administered on the basis of PCR-RFLP. In the continuation, statistical analysis was made on the basis of obtained genotypes from two groups of healthy and patient groups using SPSS16.0 software. The administration of this project aims at investigating the hypothesis that proline dehydrogenase gene, as one of the most important genes involved in schizophrenia incidence which is proved in various populations [outside Iran], may also be involved in incidence of schizophrenia in Iran. This study has analyzed one single nucleotide polymorphism in the PRODH gene, including 757C/T in the incidence of this disease in the given statistical population. According to our results, SNP 757 C/T may be effective in incidence of the disease since P value was < 0.01. Ultimately, our results suggest that outbreak of mutation in PRODH gene in our population can be one of causes of increasing risk of Schizophrenia in this population

The third generation of pan-canadian wetland map at 10 m resolution using multisource earth observation data on cloud computing platform

Development of the Canadian Wetland Inventory Map (CWIM) has thus far proceeded over two generations, reporting the extent and location of bog, fen, swamp, marsh, and water wetlands across the country with increasing accuracy. Each generation of this training inventory has improved the previous results by including additional reference wetland data and focusing on processing at the scale of ecozone, which represent ecologically distinct regions of Canada. The first and second generations attained relatively highly accurate results with an average approaching 86% though some overestimated wetland extents, particularly of the swamp class. The current research represents a third refinement of the inventory map. It was designed to improve the overall accuracy (OA) and reduce wetlands overestimation by modifying test and train data and integrating additional environmental and remote sensing datasets, including countrywide coverage of L-band ALOS PALSAR-2, SRTM, and Arctic digital elevation model, nighttime light, temperature, and precipitation data. Using a random forest classification within Google Earth Engine, the average OA obtained for the CWIM3 is 90.53%, an improvement of 4.77% over previous results. All ecozones experienced an OA increase of 2% or greater and individual ecozone OA results range between 94% at the highest to 84% at the lowest. Visual inspection of the classification products demonstrates a reduction of wetland area overestimation compared to previous inventory generations. In this study, several classification scenarios were defined to assess the effect of preprocessing and the benefits of incorporating multisource data for large-scale wetland mapping. In addition, the development of a confidence map helps visualize where current results are most and least reliable given the amount of wetland test and train data and the extent of recent landscape disturbance (e.g., fire). The resulting OAs and wetland areal extent reveal the importance of multisource data and adequate test and train data for wetland classification at a countrywide scale